Karo Corporation has provided the following data concerning its direct labor costs for December: 
-The Labor Rate Variance for December would be recorded as a:
Definitions:
Foreign Subsidiary
A company that is owned or controlled by another company, known as the parent company, and is located in a country different from where the parent company is situated.
Sweatshops
Work environments that have poor working conditions, violations of labor laws, and unethical treatment of workers, often with extremely low pay.
Poor Working Conditions
An environment where the safety, health, and well-being of employees are not adequately protected.
Low Wages
Compensation that is considered less than the average or standard in a specific industry or region.
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